Facts
[X.] , domiciled in the canton of Valais, obtained from the Cantonal Tax Authority, Withholding Tax Office, reimbursements of withholding tax in relation to lottery and PMU winnings for a total amount of 94,084.20 francs during the years 2004 to 2006. On June 17, 2007, the Federal Tax Administration notified the Cantonal Authority of a provisional reduction order of an amount of 84,675 francs concerning [X.] . The Cantonal Authority then demanded the restitution of this amount from [X.] . [X.] appealed against this decision to the Tax Appeal Commission of the canton of Valais, which ultimately confirmed the obligation of restitution.Considerations
The DFC dismissed [X.] 's appeal. It considered that he had not complied with the conditions governing requests for reimbursement of withholding tax levied on lottery winnings, as he was not the owner of all the tickets at the time of the draw, as he had himself acknowledged. As for the winnings that he claimed had been realized as a…